UPPM Revision #653

February 27, 2026

This UPPM revision includes the following changes:

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30.30 Nonservice Pay Authorization

45.53 Incentive Payments to Research Participants

70.44 Gift Cards and Cash Equivalents Purchase and Use

This revision:

• Increases the minimum annual profit threshold for 1099NEC/MISC reporting from $600 to $2,000 per IRS guidance (effective after 12/31/25); and
• Updates formatting and links throughout.